Skip to content
ArchiveSeptember 17, 2026Rookie
Case File · Audit · No. 081

Daily Casefile · Audit

The Billing Papers of Harbourline CycleShare

4 min

Harbourline CycleShare contracts Tideway Dock Services Ltd to carry out monthly inspections, battery-module swaps, and out-of-hours emergency call-outs at its 28 waterfront docking stations. Tideway has submitted its August 2026 billing to Auckland Transport's Active Mobility Finance Unit, claiming reimbursement under the rates fixed in the current Service Agreement. The Finance Unit has flagged the invoice for independent audit because the total exceeds the quarterly forecast by a material margin. You are asked to check each billed line against the governing rate schedule and supporting records to identify whether any single charge has been billed at an incorrect rate.

The scene

Harbourline CycleShare, a municipal bike-share scheme operated along the waterfront district of Auckland, New Zealand, present day (September 2026)

Source documents

  • Harbourline CycleShare — Tideway Dock Services Ltd Service Agreement, Schedule 2: Approved Rate Card (effective 1 January 2026)
  • Harbourline CycleShare — Fault and Call-Out Register, August 2026
  • Harbourline CycleShare — August 2026 Station Inspection Summary (Auckland Transport Operations)
  • Taupo Industrial Supplies — Tax Invoice 2026-08-04

Play today’s Audit.

This case first aired on September 17, 2026. A fresh audit runs every morning — same rules, five minutes, one solution.